Own-Source Revenue Dynamics and Fiscal Resilience in Selayar Regency

A. Rezki Fauzia Basri () and Abdul Rahman Kadir
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A. Rezki Fauzia Basri: Hasanuddin University
Abdul Rahman Kadir: Airlangga University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 924-938 from Springer

Abstract: Abstract This study examines the dynamics of Own-Source Revenue (OSR) and their implications for fiscal resilience in Selayar Regency, Indonesia, from 2020 to 2024. Using official budget realization data, the analysis integrates annual growth rate assessment and the Herfindahl–Hirschman Index (HHI) to evaluate both revenue expansion and diversification. The results reveal that Own-Source Revenue (OSR) demonstrated moderate annual growth, yet its structure remained concentrated in a few categories, as indicated by high HHI values. This concentration exposes the local fiscal system to external and sector-specific vulnerabilities. The findings highlight the urgency of diversifying Own-Source Revenue (OSR) to enhance fiscal resilience and reduce dependence on narrow and unstable revenue sources. This study contributes to subnational public finance literature by offering empirical evidence from an archipelagic regency, extending the discussion on fiscal sustainability in geographically constrained regions. Policy recommendations emphasize the adoption of revenue diversification strategies to strengthen fiscal stability and long-term autonomy.

Keywords: Own-Source Revenue; Fiscal Resilience; Revenue Diversification; Herfindahl–Hirschman Index (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-709-5_63

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DOI: 10.2991/978-94-6239-709-5_63

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